UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

d) The assessee trust has contravened the provisions of section 11(2) of the IT Act and consequently nothing contained in the provisions of Section 11 and 12 shall apply to the case of assessee.(Para 5.8 of the order) Therefore the appellant appeals for set aside the impugned order dated 26.10.2022 and order for allowing the exemption u/s 11

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 02/12/2022 [here in after (NFAC)] for assessment year 2020-21. 2. The assessee has marched this appeal on the following grounds:- “1. The Ld. CIT(A), NFAC has erred on facts

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners' Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

condone the delay, as your acceptance can render natural justice to the assessee. There remains no ground for the denial of the acceptance of appeal of the assessee as quantum appeal is already decided in favour of assessee by CIT Appeals, Jodhpur." 10. On the other hand, the ld DR has relied on the orders of the revenue authorities. 11

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

D E R PER BENCH : These appeals by the Assessee are directed against the separate orders each dated 28/12/2018 of the Ld. CIT(A)-1, Jodhpur. 2. Since the issues involved are common in all these appeals which were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust providing educational services. It runs a dental college under the name “Ahmedabad Dental College & Hospital”. The assessee was granted registration u/s 12A of the Act on 22.3.1996 subject to certain conditions

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipur dated 23/03/2017 and 16/12/2017, for the A.Y. 2006-07 to 2010-11 respectively in the matter of order passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred